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本文以企业财务会计和管理会计为研究对象,以二者的融合为研究目标,首先,对财务会计、管理会计的内涵以及二者相结合的优势进行了简单介绍和分析;其次,对当前我国企业财务会计和管理会计相结合的问题进行了分析和研究。研究发现:会计人员素质问题以及会计信息数据共享问题都对财务会计和管理会计的融合造成影响;最后,针对存在问题提出了促进企业财务会计和管理会计有效结合的措施。
This article takes the enterprise financial accounting and the management accounting as the research object, and regards the integration of the two as the research goal. First of all, it simply introduces and analyzes the connotation of the financial accounting and the management accounting as well as the advantages of the combination of the two. Secondly, Enterprise financial accounting and management accounting issues are analyzed and studied. The study found that: the quality of accountants and the sharing of accounting information and data all have an impact on the integration of financial accounting and management accounting. Finally, some measures are put forward to promote the effective combination of financial accounting and management accounting for the existing problems.